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Description
| - This paper concentrates on development of sustainability reporting with special accent on environmental and social issues in countries which recently joined the EU: Romania and the Czech Republic. The article analyses the short tradition of CSR reporting in both countries and the current state of development. The article also deals with the plans to implement rules of sustainability reporting into compulsory financial reporting statements in the Czech Republic and compares it with the country-specific approach in Romania. We use comparative case study approach in the two countries in energy sectors and heavy machinery works. We have found that the standard of sustainability reporting is based on the same principles in both countries, originating from common roots, but the particular approaches differ. In our opinion, more systematic regulatory approach may be adopted in Romania, whilst non-prescriptive approach to environmental reporting should be adopted in the Czech Republic, similarly to other developed countries.
- This paper concentrates on development of sustainability reporting with special accent on environmental and social issues in countries which recently joined the EU: Romania and the Czech Republic. The article analyses the short tradition of CSR reporting in both countries and the current state of development. The article also deals with the plans to implement rules of sustainability reporting into compulsory financial reporting statements in the Czech Republic and compares it with the country-specific approach in Romania. We use comparative case study approach in the two countries in energy sectors and heavy machinery works. We have found that the standard of sustainability reporting is based on the same principles in both countries, originating from common roots, but the particular approaches differ. In our opinion, more systematic regulatory approach may be adopted in Romania, whilst non-prescriptive approach to environmental reporting should be adopted in the Czech Republic, similarly to other developed countries. (en)
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Title
| - Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study
- Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study (en)
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skos:prefLabel
| - Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study
- Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study (en)
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skos:notation
| - RIV/25473361:_____/11:#0000738!RIV12-MSM-25473361
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/25473361:_____/11:#0000738
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - corporate social responsibility; environmental accounting; sustainable development; Czech Republic; Romania (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Ekonomické listy CES VŠEM
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
| - Jindřichovská, Irena
- Puncarea, I.
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issn
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number of pages
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